Utvidet returrett til 31. januar 2024

Bøker av D. R. Myddelton

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  • - Compulsion or Evolution in Company Accountancy
    av D. R. Myddelton
    121,-

    Statements of standard accounting practice (SSAPs) should be limited to disclosure requirements for listed companies and should not attempt to prescribe rules on measurement. There is little evidence that the growth of standards has produced any measurable benefits to the public...

  • av D. R. Myddelton
    202,-

    Looks at the history of and the arguments for and against detailed accounting standards. This work concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the imposition of rigid standards is likely to prevent the art of accounting from evolving.

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